In a recently reported judgment of the Court of Appeal in the case of Kenya Commercial Bank Limited v Kenya Revenue Authority [2016] eKLR, the central question for determination was whether payments of license fees in terms of royalties were subject to withholding tax. The Court’s answer was a definitive ‘Yes’ but this answer was based on the peculiar facts of the present case. As a side-note, readers may recall that in an earlier post here, we highlighted yet another software license dispute involving Kenya Commercial Bank (KCB).